Tex. Lab. Code § 213.006
Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
If an employer's assets are distributed under a court order issued under the laws of this state, including a receivership, assignment for benefit of creditors, adjudicated insolvency, composition, or similar proceeding, a contribution due at the time of distribution or that becomes due after the distribution has the same priority as other tax claims under the laws of this state.
Tex. Lab. Code § 213.006